2005 (7) TMI 647 - AT - Central Excise

Summary

The Revenue's appeal against the classification of Oral Rehydration Salt (ORS) under Chapter sub-heading 3005.30 was dismissed by the Appellate Tribunal CESTAT MUMBAI. The Tribunal upheld the classification under 3005.30 as it is a specific entry for ORS, rejecting the Revenue's argument to classify it under 3003.10 due to the brand name.